Fund expenditures shall be handled in line with the principle of "receiving first and then supporting". The financial department shall, according to the approved expenditure budget and the progress of fund income storage, handle the disbursement of various fund expenditures to ensure the use of funds by users. All departments and units in the use of funds, should be strictly in accordance with the funding channels, within the prescribed scope of expenditure and expenditure standards, and shall not be confused with other funds and normal funds of the unit, nor shall they arbitrarily change the purpose of expenditure.

Finance, departments and units at all levels should strengthen the management of capital expenditure, establish and improve the financial system, strictly follow the accounting procedures, and ensure the rational use of funds according to the prescribed purposes.

(three) the fund collection department and the fund use department and unit shall, in accordance with the requirements of the financial department at the same level, submit the fund income and expenditure statements and written materials in a timely manner.

The local Ombudsman offices of the Ministry of Finance are responsible for the supervision and inspection of the income and expenditure of the fund and the management of its use. Each fund income department and fund use department shall truthfully provide relevant information as required. The Commissioner's Office will conduct on-site handling of violations of discipline according to the relevant provisions of the Ministry of Finance, and transfer the mixed storage problems found in the inspection to the warehouse in time. Some problems that cannot be corrected on the spot due to special circumstances will be reported in accordance with the relevant provisions in the Notice of the Ministry of Finance on Improving the Reconciliation Method of Central Budget Revenue (Zi [1995] No.87), and will be deducted by the Ministry of Finance through financial settlement.